Global Forum on Transparency and Exchange of Information for Tax Purposes

01/04/2025 – The Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) recently held a virtual training session for over 230 officials from Ukraine’s State Tax Service (STS) on how to effectively use Common Reporting Standard (CRS) data to improve tax compliance and enforcement, with the support of the EU Public Finance Management Support Programme for Ukraine (EU4PFM).

As Ukraine began exchanging CRS data in 2024, it received information on offshore financial accounts held by its tax residents. With more exchange relationships between Ukraine and other partner jurisdictions set to be activated in 2025, the ability to analyse and use these data effectively has become increasingly crucial. This training aimed to equip STS officials with practical knowledge and tools to enhance risk assessment, audits, and enforcement actions.

The session covered key topics, including understanding the structure of CRS data and its use in compliance cases, strategies for leveraging CRS data in tax enforcement, and the synergies between CRS and Exchange of Information on Request (EOIR) to combat tax evasion. It also featured case studies illustrating good practices for using CRS data to detect non-compliance and improve tax audits.

This training represents a significant step in Ukraine’s efforts to strengthen tax transparency and compliance. By equipping tax officials with the skills to analyse and act on CRS data, the initiative supports the country’s fight against offshore tax evasion. The Global Forum Secretariat continues to work closely with Ukraine to enhance the effective use of exchange of information tools that are critical for domestic resource mobilisation.

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.

Our capacity-building programme is funded by donor partners:

For more information, please contact gftaxcooperation@oecd.org.